Clegg And Brooking Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00780708 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2025 TO 30 APRIL 2026

FOR

CLEGG AND BROOKING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr K R Brooking

SECRETARY:

Mrs J A Cook

REGISTERED OFFICE:

White Horse Service Station

Middle Wallop

Stockbridge

Hampshire

SO20 8DZ

REGISTERED NUMBER:

00780708 (England and Wales)

ACCOUNTANTS:

Hysons

Chartered Accountants

14 London Street

Andover

Hampshire

SP10 2PA

FIXED ASSETS

Tangible assets

4

1,226,476

1,464,320

Investments

5

2,100

1,228,576

1,466,420

CURRENT ASSETS

Stocks

2,572

1,429

Debtors

6

137,832

16,438

Cash at bank

24,220

21,810

164,624

39,677

CREDITORS

Amounts falling due within one year

7

1,043,749

747,348

NET CURRENT LIABILITIES

(879,125

)

(707,671

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

349,451

758,749

CREDITORS

Amounts falling due after more than
one year

8

(277,000

)

(327,000

)

PROVISIONS FOR LIABILITIES

(60,945

)

(52,708

)

NET ASSETS

11,506

379,041

CAPITAL AND RESERVES

Called up share capital

2,000

Revaluation reserve

10

196,314

210,133

Retained earnings

(186,808

)

166,908

11,506

379,041

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2026 and were signed by:

Mr K R Brooking - Director

1.	STATUTORY INFORMATION

Clegg And Brooking Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The current reporting period covers the extended period from 1 March 2025 to 30 April 2026 (14 months), following a change in the company's accounting reference date.

The comparative figures shown in the income statement and related notes cover the 12 month period ended 28 February 2025. Consequently the comparative amounts presented are not entirely comparable to the current period.

Preparation of consolidated financial statements

The financial statements contain information about Clegg And Brooking Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Office and computer equipment

-

at varying rates on cost

Property is depreciated at 2% of the deemed cost amount.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

As at 30 April 2026 the company reported net current liabilities of £879,125. However, the financial statements have been prepared on a going concern basis. The parent company, Kamthia Brooking Limited, has provided a written undertaking to confirm it will continue to provide financial and operational support to enable the company to meet its liabilities as they fall due for at least 12 months from the date of approval of these financial statements. Based on this financial support and the parents financial capacity, the director considers it appropriate to prepare the accounts on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Office

Improvements

and

Freehold

to

Plant and

computer

property

machinery

equipment

Totals

£

COST

At 1 March 2025

628,062

1,177,220

116,108

8,853

1,930,243

Disposals

(240,728

)

-

(240,728

)

At 30 April 2026

387,334

1,177,220

116,108

8,853

1,689,515

DEPRECIATION

At 1 March 2025

123,405

226,878

106,787

8,853

465,923

Charge for period

5,541

27,479

2,107

-

35,127

Eliminated on disposal

(38,011

)

-

(38,011

)

At 30 April 2026

90,935

254,357

108,894

8,853

463,039

NET BOOK VALUE

At 30 April 2026

296,399

922,863

7,214

-

1,226,476

At 28 February 2025

504,657

950,342

9,321

-

1,464,320

Included in cost of land and buildings is freehold land of £150,000 (2025 - £150,000) which is not depreciated.

All the property owned by the company is freehold property.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 30 April 2026

2,100

NET BOOK VALUE

At 30 April 2026

2,100

At 28 February 2025

2,100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed by group undertakings

98,575

-

Other debtors

14,896

1,247

Directors' current accounts

17,275

14,192

VAT

6,512

-

Prepayments

574

999

137,832

16,438

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

50,000

58,762

Trade creditors

20,947

5,602

Amounts owed to group undertakings

769,690

664,696

Tax

177,838

6,869

VAT

-

962

Other creditors

10,074

6,542

Directors' current accounts

-

3,835

Accrued expenses

15,200

80

1,043,749

747,348

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2026

2025

£

Bank loans - 1-2 years

50,000

Bank loans - 2-5 years

227,000

277,000

327,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank overdraft

-

8,762

Bank loans

327,000

377,000

327,000

385,762

The bank overdraft and bank loan is secured by a fixed and floating charge over the undertakings of this company and a related party company including all property and assets present and future.

Net obligations under finance leases and hire purchase contracts are secured on the assets acquired.

10.

RESERVES

Revaluation

reserve

£

At 1 March 2025

210,133

Disposal of revalued asset

(13,819

)

At 30 April 2026

196,314

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.